Curtin Business School
School of Accounting
Unit Outline
10989 Auditing 300
Semester 1, 2014
Unit study package number:
10989
Mode of study:
Internal
Tuition pattern summary:
Lecture: 1 x 1.5 Hours Weekly
Workshop: 1 x 1.5 Hours Weekly
This unit does not have a fieldwork component.
Credit Value:
25.0
Pre-requisite units:
305229 (v.0) Advanced Financial Accounting 260 or any previous version
Co-requisite units:
Nil
Anti-requisite units:
Nil
Result type:
Grade/Mark
Approved incidental fees:
Information about approved incidental fees can be obtained from our website. Visit
fees.curtin.edu.au/incidental_fees.cfm for details.
Unit coordinator:
Name:
Phone:
Email:
Building:
Room:
YH Tham
+618 92662381
Y.Tham@curtin.edu.au
407
410B
Name:
Phone:
Email:
Building:
Room:
Sama Kamal
+618 92669553
Sama.Kamal@curtin.edu.au
407
412
Teaching Staff:
Administrative contact:
10989 Auditing 300
Miri Sarawak Campus
17 Feb 2014
School of Accounting, Curtin Business School
Page: 1 of 10
CRICOS Provider Code
WA 00301J, NSW 02637B
Curtin Business School
School of Accounting
Acknowledgement of Country
We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and present.
Syllabus
An overview of assurance and ethics, independence and corporate governance. Understanding of the company audit process
including audit planning - the concepts of materiality and audit risk. The evaluation and testing of internal control systems and
substantive audit testing of transactions and balances. The finalisation of the audit and audit reporting.
Introduction
Welcome to Auditing 300 for Semester 1, 2014! I hope that you find this a rewarding and interesting unit. The purpose of the unit is
to introduce students to auditing, with the emphasis on practical auditing concepts, the auditor's decision-making...